9911796707
TMI Blog2002 (11) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The appellant-assessee is common in these appeals which relate to the same period, namely, 1986 to 1988, but arise out of orders of different Customs, Excise and Gold (Control) Appellate Tribunals (for short, 'the Tribunal') and pertain to the jurisdiction of different original authorities. Civil Appeal No. 6621 of 1995 is from the common order of the Tribunal, Bench at New Delhi, in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sub-heading 4818.90. On 17th April, 1986, the appellant replied to the show cause notice justifying classification as claimed by it. The contention of the appellant was rejected by the Assistant Collector, Central Excise. In appeal before the Collector (Appeals), opportunity was given for oral hearing as also for filing the synopsis of submissions. In the synopsis of submissions, the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay in regard to both 'slides' and 'slits' in the order under appeal in Civil Appeal No. 498 of 1999 dated 21st August, 1998. Thus, the classification of 'slides' and 'slits' is in issue in these appeals. 4.Mr. S. Ganesh, learned senior counsel appearing for the assessee, has contended that as the Tribunal did not record any finding in regard to the manufacturing process and that the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel appearing for the Revenue, that the question of excisabi1ity of 'slides' and 'slits' was not taken in reply to the show cause notice, yet, having regard to the fact that the question was raised in the synopsis of submissions before the appellate authority but was not dealt with specifically by it; further, it was urged before the Tribunal also and no objection was taken as to the maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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